Memorandum Findings of Fact and Opinion
This consolidated proceeding involves the redetermination of deficiencies in petitioners' income taxes as follows:
Petitioner Docket Year Deficiency No. Vincent Coraci ........ 42159 1946 $5,691.50 Gloria Skolnick........ 42160 1946 1,722.46 Mary Coraci............ 42161 1946 5,714.57 Alexander Lipstock..... 42415 1946...
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